Transfer pricing adjustment – Unutilized share application money ...
Transfer Pricing: Unutilized Share Application Money Held Over 60 Days Unfairly Treated as Interest-Free Loan.
July 19, 2014
Case Laws Income Tax AT
Transfer pricing adjustment – Unutilized share application money beyond 60 days treated as loan – it was unreasonable and inappropriate to treat the transaction as partly in the nature of interest free loan to the AE - AT
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